Bauxite Ore. In addition to export is also
stock transferred for captive consumption from Damajodi to Angul on
2
Excise Appeal No.75650 ... goods captively consumed
3
Excise Appeal No.75650 of 2021
within the factory and also the goods removed from the factory for
captive consumption
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
transfer of electricity by Alathiyur Thermal Plant of the
assessee for captive consumption. This unit was enjoying exemption u/s
80-IA . The assessee benchmarked ... whether it was sold or consumed captively.
All that was required was that in respect of captive consumption, the
power should be valued at Market
that as per the Ispat Industries Judgment
for the purpose of captive consumption, the value of transaction made
through the outside buyer should be taken ... charged to independent customer should be applied in the case
of captive consumption.
8. The Learned Counsel vehemently argued that the nature of the scrap
rejects, as the case
may be, shall be used for captive consumption only by the applicant
as approved by the Central Government.
(iv) The allocattee ... demand the washery rejects from KECML either for its captive
consumption or for its disposal. Further, it was stated that no coal could
